Chapter VI APPEAL AND REVISION

Appeals.-

1. (1) Any person objecting to an order affecting him passed under the provisions of this Act by the Assistant Commissioner may appeal to the Deputy Commissioner (Appeal) (hereinafter called the Appellate Authority) of the concerned jurisdiction.
2. (2) The appeal shall be preferred within thirty days from the date of communication of the order appealed against
3. (3) No appeal against the order shall be entertained by the Appellate Authority unless it is accompanied by satisfactory proof of payment of tax and penalty not disputed in appeal.
4. (4) The appeal shall be in the prescribed form and shall be verified in the prescribed manner.
5. (5) In disposing of an appeal, the appellate Authority may; after giving the appellant a reasonable opportunity of being heard:-
   • (i) set aside the order, or reduce or enhance the amount stated therein or annual;
   • (ii) pass such orders as it may think fit, for reasons to be recorded in writing.
6. (6) Every order passed on appeal under this section shall, subject to the provisions of section 18 be final.

Revisional power of Deputy commissioner.-

1. (1) The Deputy Commissioner may on his own motion call for and examine the record of any order passed or proceedings recorded under the provisions of this Act by the Assistant Commissioner and against which no appeal has been preferred under section 14 for the purpose of satisfying himself as to the legality or propriety of such order or as to the regularity of such proceedings insofar as it is prejudicial to the interest of revenue and pass such order with respect thereto as he thinks fit. Provided, where an appeal is pending under section 14 the Deputy Commissioner shall not exercise the power: Provided further that, within a period of two years from the date of issue of Tax assessment order under this Act or within a period of one year from the date of order issued under section 14, whichever comes later, within that time the power under sub-section
2. (1) shall be exercised.
3. (2) No order enhancing any assessment shall be passed under sub-section
4. (1) unless the promoter has been given a reasonable opportunity of being heard.
5. (3) Every order passed in revision under this section shall subject to the provisions of sections 16 and 18 be final..

Revision by the Commissioner.-

1. (1) The commissioner may on his own motion call for and examine the record of any order passed or proceedings issued under this Act, if he considers that any order passed or proceedings issued therein by any officer subordinate to him is erroneous insofar as it is prejudicial to the interests of revenue, he may, if necessary, stay the operation of such order for such period as he deems fit and after giving the promoter an opportunity of being heard and after making or causing to be giving the promoter an opportunity of being heard and after making or causing to be made such inquiry as he deems necessary pass such order thereon as the circumstances of the case justify: Provided that the power under sub-section
2. (1) shall be exercised only within a period of four years from the date on which the order sought to be revised was passed.
3. (2) Every order passed in revision under this section shall, subject to the provisions of section 18, be final.

Tax to be collected under this Act.-No tax on paper lotteries shall be levied or recovered under the Kerala General Sales Tax Act, 1963 or under the Kerala Value Added Tax Act, 2003 in addition to the Tax recovered under this Act.

Rectification of mistakes.-

1. (1) With a view to rectifying any mistake apparent on the face of the record, the Assistant Commissioner or the Appellate Authority or the Revisional Authority, may at any time within two years from the date of an order passed by it, rectify the mistake in such order: Provided that any rectification which has the effect of enhancing an assessment or otherwise increasing the liability of the promoter of any person shall not be made unless the Assistant Commissioner or the Appellate Authority or the Revisional Authority as the case may be, has given notice to the promoter or any person of his intention, to do so and has allowed the promoter or any person a reasonable opportunity of being heard.
2. (2) Where an order has been considered and decided in any proceedings by way of appeal or revision relating to an order referred to in sub-section (1), the Authority passing such order may, notwithstanding anything contained in any law for the time being enforce amend the order under that sub-section in relation to any matter other than the matter which has been so considered and decided.
3. (3) An order passed under sub-section (1), shall be deemed to be an order passed under the same provision of law under which the original order, the mistake in which was rectified , has been passed.